PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING PT MORICH SEMARANG

Abstract

The purpose of this research is to rexamine the relation of budgetary participation and managerial performance. Contigency approachis used in this research because there are several aspect in each situation to practice the relation between budgetary participation and managerial performance. Organizational commitment and locus of control are factors that used to moderate that relation.
This research use 200 staff of PT Morich Semarang as the object by giving 67 questioners directly to them for collecting the data. Analysis data in this research that used multiple regressions to answer the research hypothesis.
Based on the analysis, this research proves that the effect of relation between budgetary participation and managerial performance is positive and significant. The resul for interaction of organizational commitment and locus of control is also positive and significant affect the relation between budgetary participation and managerial performance. All result is shown by sgnificant value that is smaller than 0,05. The higher budgetary particiption in an arganization commitment and locus of control are higher, the relation between budgetary participation and mangerial performance is higher.
Key word : budgetary participation,managerial performance,organizatinal commitment,locus of control.